Section 2(1) in The Rajasthan Tax on Entry of Goods Into Local Areas Rules, 1999
(1)In these rules, unless the context otherwise requires, -(a)"Act" means the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999;(b)"Assessing authority" shall mean the Assistant Commissioner, Commercial Taxes, Commercial Taxes officer and Assistant Commercial Taxes officer respectively appointed or posted by State Government in the Commercial Taxes Department and shall be the assessing authority under the Act in respect of the dealer falling in their jurisdiction.(c)"Appellate authority" shall mean a person not below the rank of Deputy Commissioner of Commercial Taxes appointed as such by the State Government;(d)"Deputy Commissioner" shall mean a person appointed by the State Government to be the Deputy Commissioner of Commercial Taxes;(e)"Deputy Commissioner (Administration)" shall mean the Deputy Commissioner (Administration) of Commercial Taxes, appointed as such by the State Government and includes Deputy Commissioner (Administration), Antievasion;(f)"Fees" means any fee leviable under the provisions of the Act;(g)"Form" means a Form appended to these rules;(h)"Government Treasury" shall mean a Government Treasury in the State of Rajasthan and includes a sub-treasury;(i)"Month" shall mean Gregorian calendar month;(j)"Registering Authority" shall mean the officer of Commercial Taxes Department not below the rank of Assistant Commercial Taxes officer;(k)"Section" shall mean section of the Act;(l)"State Government" shall mean the Government of Rajasthan.
